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(b) in aon chás eile—an duine éagtha nó céile an duine éagtha.
( b ) in any other case—the deceased person or the spouse of the deceased person,
(b) in aon chás eile—an duine éagtha nó céile an duine éagtha.
( b ) in any other case—the deceased person or the spouse of the deceased person,
(b) in aon chás eile—an duine éagtha nó céile an duine éagtha,”.
( b ) in any other case-the deceased person or the spouse of the deceased persons.".
(b) in aon chás eile, an duine éagtha nó céile an duine éagtha;
( b ) in any other case, the deceased person or the spouse of the deceased person;
(b) in aon chás eile, an duine éagtha nó céile an duine éagtha;
(b) in any other case, the deceased person or the spouse of the deceased person;
(iii) ar eastát duine éagtha a dháileadh má thagann an leas chun bheith dílsithe, i gcás leasa arb eastát réadach é, d'oidhre an duine éagtha nó do dhuine de theaghlach (nach é an t-oidhre é) an duine éagtha nó, in aon chás eile, do dhuine de theaghlach an duine éagtha.
(iii) on the distribution of the estate of a deceased person if the interest becomes vested, in the case of an interest which is real estate, in the heir or a member of the family (not being the heir) of the deceased person or, in any other case, in a member of the family of the deceased person.
(a) i gcás inar leanbh cáilithe an duine éagtha—athair nó máthair an duine éagtha sin nó an duine a bhí ag fáil nó i dteideal liúntais leanaí faoi na hAchtanna Leasa Shóisialaigh (Liúntais Leanaí), 1944 go 1970, i leith an duine éagtha sin ar dháta an bháis nó ag a mbeadh an teideal sin dá mbeadh an duine éagtha gan bheith os cionn sé bliana déag d'aois nó nach raibh sé cimithe chun scoile ceartúcháin nó scoile saothair.
( a ) in case the deceased person was a qualified child — the father or mother of such deceased person or the person who was receiving or was entitled to payment of children's allowances under the Social Welfare (Children's Allowances) Acts, 1944 to 1970, in respect of such deceased person at the date of death or who would have been so entitled if the deceased person had not been over the age of sixteen years or had not been committed to a reformatory or industrial school,
(b) liúntas bliantúil £1,609.92 a dheonú d'aon tuismitheoir den duine éagtha sin;
( b ) grant to any parent of such deceased person an annual allowance of £1,609.92;
(d) liúntas bliantúil £1,119.36 a dheonú d'aon deartháir bhuaneaslán den duine éagtha sin ar choinníoll-
( d ) grant to any permanently invalided brother of such deceased person, an annual allowance of £1,119.36, provided such brother—
(b) liúntas bliantúil £1179.00 a dheonú d'aon tuismitheoir den duine éagtha sin;
( b ) grant to any parent of such deceased person an annual allowance of £1179.00;
(d) liúntas bliantúil í819, 72 a dheonú d'aon deartháir buaneaslán den duine éagtha sin, ar choinníoll-
( d ) grant to any permanently invalided brother of such deceased person, an annual allowance of £819.72, provided such brother—
“(xb) más gá, grianghraf den duine, seachas i gcás duine éagtha;
“(xb) where required, a photograph of the person, except where the person is deceased;
(xc) más gá, síniú an duine, seachas i gcás duine éagtha;” agus
(xc) where required, the person’s signature, except where the person is deceased;” and
“(iii) baintreach, baintreach fir nó páirtnéir sibhialta marthanach duine éagtha árachaithe, nó”,
“(iii) the widow, widower or surviving civil partner of a deceased insured person, or”,
(a) ceart céile faoi alt 111 chun scair in eastát duine éagtha, agus
(a) the right of a spouse under section 111 to a share in the estate of a deceased person, and
(24) I gcásanna áirithe, d'fhéadfadh sé a bheith deacair gnáthchónaí an duine éagtha a chinneadh.
(24) In certain cases, determining the deceased’s habitual residence may prove complex.
(a) sa mhéid go raibh náisiúntacht an Bhallstáit sin ag an duine éagtha tráth a bháis;
(a) the deceased had the nationality of that Member State at the time of death;
(c) má éagann duine de lánúin ní déanfar éinní do háirmhíodh no a háirmheofaí (dá mbeadh an duine éagtha san i dteideal pinsin tsean-aoise d'fháil) mar acfuinn leis an duine éagtha san chun crícheanna Achtanna na bPinsean Sean-Aoise, 1908 go 1928, d'áireamh mar acfuinn leis an duine beo den lánúin sin chun pinsin an duine bheo san do laigheadú má rinneadh aon íocaíocht alos an phinsin sin d'íoc roimh bhás an duine éagtha san no má thagann sí chun bheith iníoctha alos tréimhse go raibh a hiomlán no cuid di roimh an mbás san.
( c ) Where one member of a married couple dies, nothing which was reckoned or would (if such deceased member had been entitled to receive an old age pension) have been reckoned as means of such deceased member for the purposes of the Old Age Pensions Acts, 1908 to 1928, shall be reckoned as means of the surviving member of such married couple for the purpose of reducing the pension of such surviving member if any payment in respect of such pension was made before the death of such deceased member or becomes payable in respect of a period previous or partly previous to such death.
(a) chun aon mhaoine as eastát duine éagtha, nó
( a ) entitled to any property out of the estate of a deceased person, or
(b) maidir leis an duine éagtha—
(ii) on failure to take possession on a death.
—(1) Duine a cheannóidh de mhéin mhacánta agus ar luach-chomaoin, ó ionadaithe pearsanta dhuine éagtha, aon mhaoin arb éard é an t-iomlán nó aon chuid d'eastát réadach nó d'eastát pearsanta an duine éagtha beidh teideal aige an mhaoin sin a theachtadh saortha agus urscaoilte ó aon fhiacha nó dliteanais de chuid an duine éagtha, ach amháin cinn a bheidh ina muirir uirthi ar shlí seachas faoi uacht an duine éagtha, agus ó gach éileamh ag na daoine a bhfuil teideal tairbhiúil acu chun an chéanna agus ní bheidh de chúram air féachaint chuige go gcuirfear an t-airgead ceannaigh i gcrích.
—(1) A purchaser, in good faith and for value, from the personal representatives of a deceased person, of any property, being the whole or any part of the real or personal estate of the deceased person, shall be entitled to hold that property freed and discharged from any debts or liabilities of the deceased person, except such as are charged otherwise than by the will of the deceased person, and from all claims of the persons beneficially entitled thereto, and shall not be concerned to see to the application of the purchase money.
—(1) Baineann an t-alt seo le duine éagtha—
—(1) This section applies to a deceased person—
(ii) do dhuine mar ionadaí dlíthiúil pearsanta duine éagtha, nó
(ii) in a person as legal personal representative of a deceased person, or
In aghaidh gach bliana nó coda de bhliain a bhí líon tairbhithe agus an duine éagtha a áireamh orthu ag áitiú nó i seilbh, measfar gurbh éard í áitíocht nó seilbh an duine éagtha íocaíocht ioncaim de réir ráta bliantúil sé (arna roinnt ar an líon tairbhithe agus an duine éagtha a áireamh orthu) faoin gcéad den mhargadh-luach sin.
For each year or part of a year during which a number of beneficiaries including the deceased person was in occupation or possession, the deceased person's occupation or possession shall be deemed to have been a payment of income at an annual rate of six (divided by the number of beneficiaries including the deceased person) per cent. of such market value.
ciallaíonn “ceart dlíthiúil” ceart céile faoi alt 111 chun scair in eastát duine éagtha;
"legal right" means the right of a spouse under section 111 to a share in the estate of a deceased person;
(c) measfar eastát nó leas duine éagtha faoi nascthionóntacht, má mhaireann aon tionónta i ndiaidh an duine éagtha, a bheith ina eastát nó ina leas a scoir ar é d'fháil bháis;
( c ) the estate or interest of a deceased person under a joint tenancy where any tenant survives the deceased person shall be deemed to be an estate or interest ceasing on his death;
(b) imeachtaí i leith riarachán eastáit duine éagtha nó i leith aon scaire ann;
( b ) proceedings in respect of the administration of the estate of a deceased person or in respect of any share therein;
—(1) Más rud é, tar éis dhá mhí dhéag ó bhás duine, go mbeidh aon ionadaí pearsanta don duine éagtha, ar tugadh deontas dó, ina chónaí lasmuigh de dhlínse na hArd-Chúirte, féadfaidh an Ard-Chúirt, ar iarratas ó aon chreidiúnaí nó duine ag a bhfuil leas in eastát an duine éagtha, riarachán speisialta ar eastát an duine éagtha a dheonú dó i cibé foirm is cuí leis an Ard-Chúirt.
—(1) If at the expiration of twelve months from the death of a person any personal representative of the deceased person to whom a grant has been made is residing out of the jurisdiction of the High Court, the High Court may, on the application of any creditor or person interested in the estate of the deceased person, grant to him in such form as the High Court thinks fit special administration of the estate of the deceased person.
(8) Féadfaidh ionadaithe pearsanta duine éagtha—
(8) The personal representatives of a deceased person may—
(b) beidh seiceadóir nó riarthóir an duine éagtha faoi dhliteanas i leith na cánach a bheidh muirearaithe ar an duine éagtha sin,
( b ) the executor or administrator of the person deceased shall be liable for the tax charged on such deceased person,
(b) eastát duine éagtha,
( b ) the estate of a deceased person,
(b) aon chostais a rinne seiceadóir nó riarthóir duine éagtha a íoc as a eastát measfar gur íoc an duine éagtha é díreach roimh a bhás,
( b ) any expenses defrayed out of the estate of a deceased person by his executor or administrator shall be deemed to have been defrayed by the deceased person immediately before his death,
(a) i gcás inarbh leanbh cáilithe faoi bhun cúig bliana déag d'aois an duine éagtha ... ... ...
( a ) in case the deceased person was a qualified child under the age of five years
(b) i gcás inarbh aon leanbh cáilithe eile an duine éagtha ... ... ... ... ... ... ...
( b ) in case the deceased person was any other qualified child
(a) i gcás inarbh leanbh cáilithe faoi bhun cúig bliana d'aois an duine éagtha
( a ) in case the deceased person was a qualified child under the age of five years
(b) i gcás inarbh aon leanbh cáilithe eile an duine éagtha
( b ) in case the deceased person was any other qualified child
(a) i gcás inar leanbh cáilithe an duine éagtha—
( a ) in case the deceased person was a qualified child—
(i) athair nó máthair an duine éagtha sin, nó
(i) the father or mother of such deceased person, or
ciallaíonn “ionadaí pearsanta” seiceadóir nó riarthóir duine éagtha de thuras na huaire agus folaíonn sé aon duine a ghlacann seilbh ar mhaoin duine éagtha nó a idirláimhsíonn an mhaoin sin agus folaíonn sé freisin aon duine a bhfuil aige, i ndáil leis an duine éagtha, faoi dhlí tíre eile, aon fheidhmeanna ar comhréir le feidhmeanna seiceadóra nó riarthóra chun críocha riaracháin faoi dhlí an Stáit;
"personal representative" means the executor or administrator for the time being of a deceased person and includes any person who takes possession of or intermeddles with the property of a deceased person and also includes any person having, in relation to the deceased person, under the law of another country, any functions corresponding to the functions, for administration purposes under the law of the State, of an executor or administrator;
48. —Beidh ionadaí pearsanta duine éagtha i dteideal talamh an duine éagtha a mhorgáistiú nó a mhuirearú, trí mhuirear tosaíochta nó eile—
—A personal representative of a deceased person shall be entitled to mortgage or charge the land of the deceased person, by way of priority charge or otherwise—
(a) i gcás ar leanbh cáilithe faoi bhun cúig bliana d'aois an duine éagtha .. .. .. .. .. .. .. ..
(a) in case the deceased person was a qualified child under the age of five years
(b) i gcás ar aon leanbh cáilithe eile an duine éagtha .. ..
(b) in case the deceased person was any other qualified child
(a) i gcás ar leanbh cáilithe faoi bhun 5 bliana d'aois an duine éagtha ... ... ...
( a ) in case the deceased person was a qualified child under the age of 5 years
(b) i gcás ar aon leanbh cáilithe eile an duine éagtha ... ... ... ... ... ...
( b ) in case the deceased person was any other qualified child
(b) tosaíocht don cháin i bhféimheacht nó le linn eastát duine éagtha a bheith á riar,
( b ) priority for the tax in bankruptcy or in the administration of the estate of a deceased person,
(a) i gcás inar leanbh cáilithe an duine éagtha—
( a ) in case the deceased person was a qualified child—
(i) athair nó máthair an duine éagtha sin, nó
(i) the father or mother of such deceased person, or
(a) i gcás an duine éagtha a bheith ina leanbh cáilithe faoi bhun 5 bliana d'aois .. .. .. .. .. .. .. ..
( a ) in case the deceased person was a qualified child under the age of 5 years
(b) i gcás gur aon leanbh cáilithe eile an duine éagtha ..
( b ) in case the deceased person was any other qualified child
(d) i gcás ina bhfaighidh duine amháin den lánúin phósta bás, ní dhéanfar aon ní a áiríodh chun críocha pinsin, nó a d'áireofaí amhlaidh (dá mbeadh an duine éagtha sin i dteideal aon phinsean a fháil), mar acmhainn leis an duine éagtha, a áireamh amhlaidh mar acmhainn an mharthanóra chun pinsean an mharthanóra a laghdú, má rinneadh aon íoc aíocht i leith an phinsin sin roimh bhás an duine éagtha nó má tharlaíonn d'íocaíocht a bheith iníoctha i leith tréimhse a bhí caite nó a raibh cuid di caite roimh an mbás sin.
[GA] ( d ) where one member of the married couple dies, nothing which was reckoned for the purposes of pension, or would (if such deceased member had been entitled to receive any pension) have been so reckoned, as means of the deceased member shall be so reckoned as means of the surviving member for the purpose of reducing the pension of the surviving member if any payment in respect of that pension was made before the death of the deceased member or becomes payable in respect of a period previous or part of which was previous to that death. [GA]
(b) pinsean is iníoctha le tuismitheoir, nuair ba dhuine pósta an duine éagtha tráth a bháis ... ...
( b ) pension payable to a parent, the deceased having been at death a married person — — —